AirQual Test Corporation provides on-site air quality testing services. The company has provided the following data concerning its operations:

	Fixed Component per Month		Variable Component per Job		Actual Total for February
Revenue			$	277	$	33,260
Technician wages	$	8,100			$	7,950
Mobile lab operating expenses	$	4,900	$	26	$	8,440
Office expenses	$	2,500	$	3	$	2,740
Advertising expenses	$	1,580			$	1,650
Insurance	$	2,900			$	2,900
Miscellaneous expenses	$	980	$	2	$	545

The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,900 plus $26 per job, and the actual mobile lab operating expenses for February were $8,440.

The company expected to work 130 jobs in February, but actually worked 126 jobs.

Required:

Complete the flexible budget performance report showing AirQual Test Corporations revenue and spending variances and activity variances for February. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)

AirQual Test Corporation
Flexible Budget Performance Report
For the Month Ended February 28
	Revenue and Spending Variances		Activity Variances
Revenue
Expenses:
Technician wages
Mobile lab operating expenses
Office expenses
Advertising expenses
Insurance
Miscellaneous expenses
Total expense
Net operating income